Johnson v. Commissioner’s Empirical Analysis
162 F.2d 844 · 1947
Citation profile
16 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently June 2017 · most notably Ross v. Commissioner (1948), Herrington v. Commissioner (1988)
16 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Relies on Detroit Edison Co. v. Commissioner · Helvering v. Bruun · M. E. Blatt Co. v. United States · Jones' Estate v. Commissioner · Alamo Nat. Bank v. Commissioner of Internal Revenue
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“This court has several times held that when a transaction and its tax consequences are thus projected into other tax years there is a duty of consistency as to its treatment, and one should be held to the consequences of the initial treatment, though inaccurate, when a correction throughout is impossible. [Emphasis added.]”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.